本文選題：財產保險公司 + 經濟增加值　； 參考：《天津大學》2013年碩士論文

【摘要】：本文通過研究分析某財產保險公司以前年度以保費規模、實收保費、利潤總額為基礎的考核政策的缺陷，通過該財產保險公司近年來對EVA的應用，建立了以EVA為核心思想的績效考核管理體系，引導公司管理層將關注的重點集中在資本成本、承保風險和承保質量上來，把經營管理理念集中在提高公司的主要獲利能力和創造公司的核心價值上來，，把EVA的管理思想貫穿于企業經營活動的方方面面。 本文闡述了我國保險業作為國民經濟中發展最快的行業之一，在過去的十年中迅速成長，隨著投資資金的快速壯大，保險業已成為金融體系的重要支柱，成為社會保障體系的重要組成部分，隨著保險公司的逐步上市，傳統的業績評價標準已經不能滿足投資者的需要，EVA的引入就是在這樣的背景下產生的。通過EVA的產生背景、相關理論介紹詳細闡述了EVA的發展歷程，通過對EVA核心理論的引申和EVA的計算方法、調整事項的研究，闡述了EVA的優點以及不足之處，同時探討EVA在國內外理論和實證的現狀；最后通過某保險公司建立以EVA為核心的績效考核模式前后的經營狀況的對比，得出EVA的應用能夠有效促進企業良性發展，建立以EVA為核心的業績評價體系能夠有效控制企業的承保風險，提高企業的承保利潤率，控制企業成本率、提高資本周轉率，提升企業的市場價值，增加企業的核心競爭力，應該將EVA的應用提高到企業的戰略管理的角度，集中優勢資源投入高回報行業，增加企業價值。
[Abstract]:This paper analyzes the defects of the appraisal policy of a property insurance company based on the scale of premium, the paid premium and the total profit in the previous year, and the application of EVA to the property insurance company in recent years. A performance appraisal management system based on EVA is established to guide the management to focus on the cost of capital, underwriting risks and underwriting quality. The concept of management is focused on improving the main profitability of the company and creating the core value of the company, and the management idea of EVA runs through all aspects of the business activities of the enterprise. As one of the fastest growing industries in the national economy, the insurance industry in China has grown rapidly in the past ten years. With the rapid growth of investment funds, the insurance industry has become an important pillar of the financial system. As an important part of the social security system, with the gradual listing of insurance companies, the traditional performance evaluation standards can no longer meet the needs of investors. Through the background of EVA, the development course of EVA is introduced in detail, and the advantages and disadvantages of EVA are expounded by the extension of the core theory of EVA, the calculation method of EVA and the research of adjustment items. At the same time, it discusses the current situation of EVA theory and demonstration at home and abroad. Finally, through the comparison of the management situation before and after a certain insurance company establishes the performance appraisal mode with EVA as the core, it is concluded that the application of EVA can effectively promote the benign development of the enterprise. The establishment of a performance evaluation system with EVA as the core can effectively control the underwriting risk, improve the underwriting profit rate, control the cost rate, increase the capital turnover rate, enhance the market value and increase the core competitiveness of the enterprise. The application of EVA should be improved to the angle of enterprise's strategic management, and the superior resources should be concentrated into the industry of high return, and the value of enterprise should be increased.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F842.3;F272.92

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本文編號：1939623